House of Representatives
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014
Excess Exploration Credit Tax Bill 2014
Explanatory Memorandum
(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)Glossary
The following abbreviations and acronyms are used throughout this explanatory memorandum.
| Abbreviation | Definition |
| AAT | Australian Administrative Tribunal |
| ACC | Australian Crime Commission |
| ACCU | Australian carbon credit unit |
| ACLEI | Australian Commission for Law Enforcement Integrity |
| ATO | Australian Taxation Office |
| Bill | Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014 |
| cap | non-concessional contributions cap |
| CGT | capital gains tax |
| Commissioner | Commissioner of Taxation |
| EDI | exploration development incentive |
| GDP | gross domestic product |
| GIC | General Interest Charge |
| GST | goods and services tax |
| GST Act | A New Tax System (Goods and Services Tax) Act 1999 |
| IGT Act | Inspector-General of Taxation Act 2003 |
| Inspector-General | Inspector-General of Taxation |
| ITAA 1936 | Income Tax Assessment Act 1936 |
| ITAA 1997 | Income Tax Assessment Act 1997 |
| ITTPA | Income Tax (Transitional Provisions) Act 1997 |
| Ombudsman | Commonwealth Ombudsman |
| Ombudsman Act | Ombudsman Act 1976 |
| PRRTAA | Petroleum Resource Rent Tax Assessment Act 1987 |
| PSSAP | Public Sector Superannuation Accumulation Plan |
| RSA | Retirement Savings Account |
| SES | Senior Executive Service |
| SIS Act | Superannuation Industry (Supervision) Act 1993 |
| SISAA | Superannuation Industry (Supervision) Amendment Act 2010 |
| TAA 1953 | Taxation Administration Act 1953 |
| TASA 2009 | Tax Agent Services Act 2009 |
| TIES | Tax Issues Entry System |